Paragraph 14
The opinion of the society’s auditor, or of some other accountant who would be qualified to be the auditor of the society pursuant to paragraphs of Schedule II (Auditors: Appointment, Tenure, Qualifications) to the Act, as to the inclusion in the transfer statement of particulars—
of the matters particulars whereof are required to be included in the statement by paragraphs 3, 4, 6, 7 and 13 of this Part of this Schedule;
in the case of a transfer to an existing company, of the matters particulars whereof are required to be included in the statement by paragraph 3 of Part II of this Schedule; and
in the case of a transfer to a specially formed company, of the matter particulars whereof are required to be included in the statement by paragraph 4 of Part III of this Schedule.